Analysis of the Effect of Break Even Points and Margins of Safety on Profit Planning in Hospitality Companies Listed on the IDX 2017-2021

Top management requires a plan to maximise revenues in order succeed competitive business. The study's goal is assess and evaluate the impact of break-even point Margin Safety on revenue profit forecasts for hotel sub-sector IDX companies period 2017 2021. Using company's own website, researchers documented financial data gathered by given firms operating market. We performed multiple linear regression analyses with SPSS. Only two investigated hospitality-related businesses are found be profitable (or at least break even), biggest safety margins. Profitability heavily influenced as well margin safety. Break-even Point have very favourable effect hotels listed between 2021.